PRINTER'S NO. 886
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
904
Session of
2023
INTRODUCED BY WAXMAN, GIRAL, PROBST, McNEILL, RABB, SANCHEZ,
HILL-EVANS, PARKER, MADDEN, KINKEAD, FREEMAN, NEILSON,
CERRATO, KINSEY, CONKLIN, CEPEDA-FREYTIZ, GALLAGHER, RADER,
ROZZI, DELLOSO AND JAMES, APRIL 12, 2023
REFERRED TO COMMITTEE ON FINANCE, APRIL 12, 2023
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
special tax provisions for poverty and for returns and
liability.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 304 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 304. Special Tax Provisions for Poverty.--* * *
(e) (1) A taxpayer who is sixty-five years of age or older
and would otherwise qualify for one hundred per cent tax
forgiveness under subsection (d)(1) in a taxable year shall not
be required to file a tax return under this article for that
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